APPORTIONMENT

apportionment,n.1.  Division  into  proportionate  shares;  esp.,  the  division  of  rights  and

liabilities between two or more persons or entities. 2.Tax law. The act of allocating or attributing

moneys or expenses in a given way, as when a taxpayer allocates part of profits to a particular tax

year or part of the use of a personal asset to a business. [Cases: Taxation    1005.C.J.S. Taxation §

1719.]  3.  Distribution  of  legislative  seats  among  districts;  esp.,  the  allocation  of  congressional

representatives among the states based on population, as required by the 14th Amendment. • The

claim  that  a  state  is  denying  the  right  of  representation  to  its  citizens  through  improper

ap-portionment  presents  a  justiciable  issue.  —  Also  termed  legislative  apportionment.  See

REAPPORTIONMENT. [Cases: Elections    12(6).] 4. The division (by statute or by the testator’s

instruction) of an estate-tax liability among persons interested in an estate. — apportion,vb. [Blacks Law 8th]